Monthly Communications Service Tax Return Ghana Revenue Authority Form
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People also ask
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Who is required to file a tax return in Ghana?
Tax returns Employers are required to file a return of income for all their employees working in Ghana not later than 31 March following the end of every year of assessment. A return of income should be filed with the Ghana Revenue Authority (GRA) within four months after the end of a person's basis period.
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What are the benefits of paying tax in Ghana?
Your taxes help build the nation. Through the taxes we pay, the government is able to pay salaries of government workers and support common resources such as police, firefighters and public health workers.
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What does GRA do in Ghana?
As regulated by law, GRA's mandate is to ensure maximum compliance with all tax laws in order to warrant a sustainable revenue stream for government, trade facilitation, a controlled and safe flow of goods across the country's borders.
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What is the tax refund in Ghana?
Tax Refund is due when your prepaid taxes and tax credits are more than the tax charged for the year. The Ghana Revenue Authority (GRA) can refund the overpayment in cash or give you a tax credit. You can use a tax credit to reduce future taxes.
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Who qualify for tax relief in Ghana?
Personal allowances ConditionsAnnual reliefs (GHS) An individual with a dependent spouse or at least two dependent children 1,200 Disabled person(s) 25% of Y* Aged 60 or more 1,500 Dependent child or ward education 600 per dependant** (limited to 3 dependants)2 more rows
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What is communication service tax in Ghana?
CST of 5% is levied on charges payable by both individual and corporate users of electronic communication services (ECS) provided by service providers other than private electronic communication services.
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How much is the tax in Ghana?
RelatedLastReference Corporate Tax Rate 25.00 Dec 2024 Personal Income Tax Rate 35.00 Dec 2024 Sales Tax Rate 15.00 Dec 2024
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Does Ghana do tax returns?
At the end of the year, all taxpayers are required to file final tax returns and pay any tax outstanding. The final return and tax are due within four months after the financial year-end. There are also instances where the Commissioner-General of the GRA may issue an additional assessment after conduct of an audit.
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